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Accounting (Subject) / Accounting Definitions (Lesson)

Accounting Definitions

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  • Variable Overhead Efficiency Variance SR (SH – AH)
  • Periodic Budget Prepared for a set length of time (e.g. one year). Becomes a one-off exercise planned into the business cycle. May be revised.
  • Continual (Rolling Budget) Continually updated. May be broken down into monthly periods. “Drop a month pick up a month”.

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